wa-law.org > bill > 2025-26 > SB 5798 > Substitute Bill
A person is exempt from any legal obligation to pay all or a portion of the amount of excess and regular real property taxes due and payable in the year following the year in which a claim is filed, and thereafter, in accordance with the following:
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The property taxes must have been imposed upon a residence which was occupied by the person claiming the exemption as a principal place of residence as of the time of filing. However, any person who sells, transfers, or is displaced from his or her residence may transfer his or her exemption status to a replacement residence, but no claimant may receive an exemption on more than one residence in any year. Moreover, confinement of the person to a hospital, nursing home, assisted living facility, adult family home, or home of a relative for the purpose of long-term care does not disqualify the claim of exemption if:
The residence is temporarily unoccupied;
The residence is occupied by a spouse or a domestic partner and/or a person financially dependent on the claimant for support; or
The residence is rented for the purpose of paying nursing home, hospital, assisted living facility, or adult family home costs.
For the purpose of this subsection (1), "relative" means any individual related to the claimant by blood, marriage, or adoption;
The person claiming the exemption must have owned, at the time of filing, in fee, as a life estate, or by contract purchase, the residence on which the property taxes have been imposed or if the person claiming the exemption lives in a cooperative housing association, corporation, or partnership, such person must own a share therein representing the unit or portion of the structure in which he or she resides. For purposes of this subsection, a residence owned by a marital community or state registered domestic partnership or owned by cotenants is deemed to be owned by each spouse or each domestic partner or each cotenant, and any lease for life is deemed a life estate;
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The person claiming the exemption must be:
Sixty-one years of age or older on December 31st of the year in which the exemption claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability; or
A veteran of the armed forces of the United States entitled to and receiving compensation from the United States department of veterans affairs at:
(A) A combined service-connected evaluation rating of 80 percent or higher; or
(B) A total disability rating for a service-connected disability without regard to evaluation percent.
b. However, any surviving spouse or surviving domestic partner of a person who was receiving an exemption at the time of the person's death will qualify if the surviving spouse or surviving domestic partner is 57 years of age or older and otherwise meets the requirements of this section;
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The amount that the person is exempt from an obligation to pay is calculated on the basis of combined disposable income, as defined in RCW 84.36.383.
If the person claiming the exemption was retired for two months or more of the assessment year, the combined disposable income of such person must be calculated by multiplying the average monthly combined disposable income of such person during the months such person was retired by 12.
If the income of the person claiming exemption is reduced for two or more months of the assessment year by reason of the death of the person's spouse or the person's domestic partner, or when other substantial changes occur in disposable income that are likely to continue for an indefinite period of time, the combined disposable income of such person must be calculated by multiplying the average monthly combined disposable income of such person after such occurrences by 12.
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If the income of the person claiming the exemption increases as a result of a cost-of-living adjustment to social security benefits or supplemental security income in an amount that would disqualify the applicant from eligibility, the applicant is not disqualified but instead maintains eligibility.
The continued eligibility under this subsection applies to applications for property taxes levied for collection in calendar year 2024.
If it is necessary to estimate income to comply with this subsection (4), the assessor may require confirming documentation of such income prior to May 31st of the year following application;
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A person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 3 is exempt from all excess property taxes, the state property tax imposed under RCW 84.52.065, and the portion of the regular property taxes authorized pursuant to RCW 84.55.050 and approved by the voters, if the legislative authority of the county or city imposing the additional regular property taxes identified this exemption in the ordinance placing the RCW 84.55.050 measure on the ballot; and
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A person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 2 but greater than income threshold 1 is exempt from all regular property taxes on the greater of $70,000 or 45 percent of the valuation of his or her residence, but not to exceed $200,000 of the valuation of his or her residence; or
A person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 1 is exempt from all regular property taxes on the greater of $80,000 or 80 percent of the valuation of his or her residence, but not to exceed $500,000 of the valuation of his or her residence;
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For a person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 3, the valuation of the residence is the assessed value of the residence on the later of January 1, 1995, or January 1st of the assessment year the person first qualifies under this section. If the person subsequently fails to qualify under this section only for one year because of high income, this same valuation must be used upon requalification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon requalification is the assessed value on January 1st of the assessment year in which the person requalifies. If the person transfers the exemption under this section to a different residence, the valuation of the different residence is the assessed value of the different residence on January 1st of the assessment year in which the person transfers the exemption.
In no event may the valuation under this subsection be greater than the true and fair value of the residence on January 1st of the assessment year.
This subsection does not apply to subsequent improvements to the property in the year in which the improvements are made. Subsequent improvements to the property must be added to the value otherwise determined under this subsection at their true and fair value in the year in which they are made.
As used in RCW 84.36.381 through 84.36.389, unless the context clearly requires otherwise:
"Accessory dwelling unit" means a separate, autonomous residential dwelling unit that provides complete independent living facilities for one or more persons and includes permanent provisions for living, sleeping, eating, cooking, and sanitation.
"Combined disposable income" means the disposable income of the person claiming the exemption, plus the disposable income of his or her spouse or domestic partner, and the disposable income of each cotenant occupying the residence for the assessment year, less the standard deduction amount or amounts paid by the person claiming the exemption or his or her spouse or domestic partner during the assessment year for the items in this subsection (2). In determining combined disposable income, the person claiming the exemption may choose to use the standard deduction amount or the total itemized amount of the following items:
Drugs supplied by prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions;
The treatment or care of either person received in the home or in a nursing home, assisted living facility, or adult family home;
Health care insurance premiums for medicare under Title XVIII of the social security act;
Costs related to medicare supplemental policies as defined in Title 42 U.S.C. Sec. 1395ss;
Durable medical equipment, mobility enhancing equipment, medically prescribed oxygen, and prosthetic devices as defined in RCW 82.08.0283;
Long-term care insurance as defined in RCW 48.84.020;
Cost-sharing amounts as defined in RCW 48.43.005;
Nebulizers as defined in RCW 82.08.803;
Ostomic items as defined in RCW 82.08.804;
Insulin for human use;
Kidney dialysis devices; and
Disposable devices used to deliver drugs for human use as defined in RCW 82.08.935.
"Cotenant" means a person who resides with the person claiming the exemption and who has an ownership interest in the residence.
"County median household income" means the median household income estimates for the state of Washington by county of the legal address of the principal place of residence, as published by the office of financial management.
"Department" means the state department of revenue.
"Disability" has the same meaning as provided in 42 U.S.C. Sec. 423(d)(1)(A) as amended prior to January 1, 2005, or such subsequent date as the department may provide by rule consistent with the purpose of this section.
"Disposable income" means adjusted gross income as defined in the federal internal revenue code, as amended prior to January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purpose of this section, plus all of the following items to the extent they are not included in or have been deducted from adjusted gross income:
Capital gains, other than gain excluded from income under section 121 of the federal internal revenue code to the extent it is reinvested in a new principal residence;
Amounts deducted for loss;
Amounts deducted for depreciation;
Pension and annuity receipts;
Military pay and benefits other than attendant-care and medical-aid payments;
Veterans benefits, other than:
Attendant-care payments;
Medical-aid payments;
Disability compensation, as defined in Title 38, part 3, section 3.4 of the Code of Federal Regulations, as of January 1, 2008;
Dependency and indemnity compensation, as defined in Title 38, part 3, section 3.5 of the Code of Federal Regulations, as of January 1, 2008; and
Combat-related special compensation under 10 U.S.C. Sec. 1413a;
Federal social security act and railroad retirement benefits;
Dividend receipts; and
"Income threshold 1" means:
For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $30,000;
For taxes levied for collection in calendar years 2020 through 2023, a combined disposable income equal to the greater of "income threshold 1" for the previous year or 45 percent of the county median household income;
For taxes levied for collection in calendar years 2024 through 2026, a combined disposable income equal to the greater of "income threshold 1" for the previous year or 50 percent of the county median household income; and
For taxes levied for collection in calendar years 2027 and thereafter, a combined disposable income equal to the greater of "income threshold 1" for the previous year or 60 percent of the county median household income, adjusted every three years beginning August 1, 2023, as provided in RCW 84.36.385(8).
"Income threshold 2" means:
For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $35,000;
For taxes levied for collection in calendar years 2020 through 2023, a combined disposable income equal to the greater of "income threshold 2" for the previous year or 55 percent of the county median household income;
For taxes levied for collection in calendar years 2024 through 2026, a combined disposable income equal to the greater of "income threshold 2" for the previous year or 60 percent of the county median household income; and
For taxes levied for collection in calendar years 2027 and thereafter, a combined disposable income equal to the greater of "income threshold 2" for the previous year or 70 percent of the county median household income, adjusted every three years beginning August 1, 2023, as provided in RCW 84.36.385(8).
"Income threshold 3" means:
For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $40,000;
For taxes levied for collection in calendar years 2020 through 2023, a combined disposable income equal to the greater of "income threshold 3" for the previous year or 65 percent of the county median household income;
For taxes levied for collection in calendar years 2024 through 2026, a combined disposable income equal to the greater of "income threshold 3" for the previous year or 70 percent of the county median household income; and
For taxes levied for collection in calendar years 2027 and thereafter, a combined disposable income equal to the greater of "income threshold 3" for the previous year or 80 percent of the county median household income, adjusted every three years beginning August 1, 2023, as provided in RCW 84.36.385(8).
"Principal place of residence" means a residence occupied for more than six months each calendar year by a person claiming an exemption under RCW 84.36.381.
The term "real property" also includes a mobile home which has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe, connections with sewer, water, or other utilities. A mobile home located on land leased by the owner of the mobile home is subject, for tax billing, payment, and collection purposes, only to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
The term "residence" means a single-family dwelling unit whether such unit be separate or part of a multiunit dwelling, may include one accessory dwelling unit and includes the land on which such dwellings stand not to exceed one acre, except that a residence includes any additional property up to a total of five acres that comprises the residential parcel if this larger parcel size is required under land use regulations. The term also includes a share ownership in a cooperative housing association, corporation, or partnership if the person claiming exemption can establish that his or her share represents the specific unit or portion of such structure in which he or she resides. The term also includes a single-family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality thereof including an Indian tribe or in the state of Washington, and notwithstanding the provisions of RCW 84.04.080 and 84.04.090, such a residence is deemed real property.
"Standard deduction amount" means $7,500 for the person claiming the exemption plus an additional $7,500 for the person's spouse or domestic partner.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
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"Claimant" means a person who either elects or is required under RCW 84.64.050 to defer payment of the special assessments and/or real property taxes accrued on the claimant's residence by filing a declaration to defer as provided by this chapter.
When two or more individuals of a household file or seek to file a declaration to defer, they may determine between them as to who the claimant is.
"Devisee" has the same meaning as provided in RCW 21.35.005.
"Equity value" means the amount by which the fair market value of a residence as determined from the records of the county assessor exceeds the total amount of any liens or other obligations against the property.
"Heir" has the same meaning as provided in RCW 21.35.005.
"Income threshold" means: (a) For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $45,000; (b) for taxes levied for collection in calendar year 2020 through 2026, a combined disposable income equal to the greater of the income threshold for the previous year, or 75 percent of the county median household income; and (c) for taxes levied for collection in calendar year 2027 and thereafter, a combined disposable income equal to the greater of the income threshold for the previous year, or 90 percent of the county median household income, adjusted every three years beginning August 1, 2023, as provided in RCW 84.36.385(8). Beginning with the adjustment made by August 1, 2023, as provided in RCW 84.36.385(8), if the income threshold in a county is not adjusted based on percentage of county median income as provided in this subsection, then the income threshold must be adjusted based on the growth of the consumer price index for all urban consumers (CPI-U) for the prior 12-month period as published by the United States bureau of labor statistics. In no case may the adjustment be greater than one percent. The adjusted threshold must be rounded to the nearest one dollar. If the income threshold adjustment is negative, the income threshold for the prior year continues to apply.
"Local government" means any city, town, county, water-sewer district, public utility district, port district, irrigation district, flood control district, or any other municipal corporation, quasi-municipal corporation, or other political subdivision authorized to levy special assessments.
"Real property taxes" means ad valorem property taxes levied on a residence in this state in the preceding calendar year.
"Residence" has the meaning given in RCW 84.36.383.
"Special assessment" means the charge or obligation imposed by a local government upon property specially benefited.
The county treasurer must be the receiver and collector of all taxes extended upon the tax rolls of the county, whether levied for state, county, school, bridge, road, municipal or other purposes, and also of all fines, forfeitures or penalties received by any person or officer for the use of his or her county. No treasurer may accept tax payments or issue receipts for the same until the treasurer has completed the tax roll for the current year's collection and provided notification of the completion of the roll. Notification may be accomplished electronically, by posting a notice in the office, or through other written communication as determined by the treasurer. All real and personal property taxes and assessments made payable by the provisions of this title are due and payable to the county treasurer on or before the 30th day of April and, except as provided in this section, are delinquent after that date.
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Tax statements for the current year's collection must be distributed to each taxpayer on or before March 15th provided that:
All city and other taxing district budgets have been submitted to county legislative authorities by November 30th per RCW 84.52.020;
The county legislative authority in turn has certified taxes levied to the county assessor in accordance with RCW 84.52.070; and
The county assessor has delivered the tax roll to the county treasurer by January 15th per RCW 84.52.080.
Each tax statement must include a notice that checks for payment of taxes may be made payable to "Treasurer of . . . . . . County" or other appropriate office, but tax statements may not include any suggestion that checks may be made payable to the name of the individual holding the office of treasurer nor any other individual.
Each tax statement distributed to an address must include a notice with information describing the:
Property tax exemption program pursuant to RCW 84.36.379 through 84.36.389; and
Property tax deferral program pursuant to chapter 84.38 RCW.
Each tax statement must identify the state property tax as the "state school levy."
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When the total amount of tax or special assessments on personal property or on any lot, block or tract of real property payable by one person is $50 or more, and if one-half of such tax is paid on or before the 30th day of April, the remainder of such tax is due and payable on or before the following 31st day of October and is delinquent after that date.
Payments generated by an automated check processing service or payments sent via United States mail with no discernable postmark date and received within three business days of the 30th day of April or the 31st day of October, as required under (a) of this subsection, are not delinquent.
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When the total amount of tax or special assessments on any lot, block or tract of real property, personal property, or on any mobile home payable by one person is $50 or more, and if one-half of such tax is paid after the 30th day of April but before the 31st day of October, together with the applicable interest and penalty on the full amount of tax payable for that year, the remainder of such tax is due and payable on or before the following 31st day of October and is delinquent after that date.
Payments generated by an automated check processing service or payments sent via United States mail with no discernable postmark date and received within three business days of the 30th day of April or the 31st day of October, as required under (a) of this subsection, are not delinquent.
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Except as provided in (c) of this subsection, delinquent taxes under this section are subject to interest as provided in this subsection computed on a monthly basis on the amount of tax delinquent from the date of delinquency until paid. Interest must be calculated at the rate as described below.
Until December 31, 2022, the interest rate is 12 percent per annum for all nonresidential real property, residential real property, and personal property.
Beginning January 1, 2023, interest rates are as follows:
(A) Nine percent per annum for all residential real property with four or fewer units per taxable parcel, including manufactured/mobile homes as defined in RCW 59.20.030 for taxes levied in 2023 or after; or
(B) Twelve percent per annum for all other property.
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i. Penalties on delinquent taxes under this section may not be assessed beginning January 1, 2022, and through December 31, 2022.
ii. Beginning January 1, 2023, delinquent taxes under this section are subject to penalties for nonresidential real property, residential real property with greater than four units per taxable parcel, and for personal property as follows:
(A) A penalty of three percent of the amount of tax delinquent is assessed on the tax delinquent on June 1st of the year in which the tax is due.
(B) An additional penalty of eight percent is assessed on the delinquent tax amount on December 1st of the year in which the tax is due.
iii. Penalties may not be assessed on residential real property with four or fewer units per taxable parcel, including manufactured/mobile homes as defined in RCW 59.20.030.
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i. If a taxpayer is successfully participating in a payment agreement under subsection (15)(b) of this section or a partial payment program pursuant to subsection (15)(c) of this section, the county treasurer may not assess additional penalties on delinquent taxes that are included within the payment agreement. Interest and penalties that have been assessed prior to the payment agreement remain due and payable as provided in the payment agreement.
ii. The following remain due and payable as provided in any payment agreement:
(A) Interest that has been assessed prior to the payment agreement; and
(B) Penalties assessed prior to January 1, 2022, that have been assessed prior to the payment agreement.
A county treasurer must provide notification to each taxpayer whose taxes have become delinquent under subsections (4) and (5) of this section. The delinquency notice must specify where the taxpayer can obtain information regarding:
Any current tax or special assessments due as of the date of the notice;
Any delinquent tax or special assessments due, including any penalties and interest, as of the date of the notice; and
Where the taxpayer can pay his or her property taxes directly and contact information, including but not limited to the phone number, for the statewide foreclosure hotline recommended by the Washington state housing finance commission.
7. Within 90 days after the expiration of two years from the date of delinquency (when a taxpayer's taxes have become delinquent), the county treasurer must provide the name and property address of the delinquent taxpayer to a homeownership resource center or any other designated local or state entity recommended by the Washington state housing finance commission.
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When real property taxes become delinquent and prior to the filing of the certificate of delinquency, the treasurer is authorized to assess and collect tax foreclosure avoidance costs.
When tax foreclosure avoidance costs are collected, such costs must be credited to the county treasurer service fund account, except as otherwise directed.
For purposes of chapter 84.64 RCW, any taxes, interest, or penalties deemed delinquent under this section remain delinquent until such time as all taxes, interest, and penalties for the tax year in which the taxes were first due and payable have been paid in full.
Subsection (5) of this section notwithstanding, no interest or penalties may be assessed during any period of armed conflict regarding delinquent taxes imposed on the personal residences owned by active duty military personnel who are participating as part of one of the branches of the military involved in the conflict and assigned to a duty station outside the territorial boundaries of the United States.
During a state of emergency declared under RCW 43.06.010(12), the county treasurer, on his or her own motion or at the request of any taxpayer affected by the emergency, may grant extensions of the due date of any taxes payable under this section as the treasurer deems proper.
All collections of interest on delinquent taxes must be credited to the county current expense fund.
For purposes of this chapter, "interest" means both interest and penalties.
The direct cost of foreclosure and sale of real property, and the direct fees and costs of distraint and sale of personal property, for delinquent taxes, must, when collected, be credited to the operation and maintenance fund of the county treasurer prosecuting the foreclosure or distraint or sale; and must be used by the county treasurer as a revolving fund to defray the cost of further foreclosure, distraint, and sale because of delinquent taxes without regard to budget limitations and not subject to indirect costs of other charges.
For purposes of this chapter, and in accordance with this section and RCW 36.29.190, the treasurer may collect taxes, assessments, fees, rates, interest, and charges by electronic billing and payment. Electronic billing and payment may be used as an option by the taxpayer, but the treasurer may not require the use of electronic billing and payment. Electronic bill presentment and payment may be on a monthly or other periodic basis as the treasurer deems proper for:
Delinquent tax year payments; and
Prepayments of current tax.
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The treasurer may accept prepayments for current year taxes by any means authorized. All prepayments must be paid in full by the due date specified in subsection (16) of this section.
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ii.(A) The treasurer may provide, by electronic means or otherwise, a payment agreement for payment of past due delinquencies. The payment agreement must be signed by the taxpayer and treasurer or the treasurer's deputy prior to the sending of an electronic or alternative bill, which includes a payment plan for past due delinquent taxes and charges.
(B) Tax payments received by a treasurer for delinquent year taxes from a taxpayer participating on a payment agreement must be applied first to the oldest delinquent year unless such taxpayer requests otherwise.
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i. In addition to the payment agreement program in (b) of this subsection, the treasurer may accept partial payment of any current and delinquent taxes including interest and penalties by any means authorized including electronic bill presentment and payments.
ii. All tax payments received by a treasurer for delinquent year taxes from a taxpayer paying a partial payment must be applied first to the oldest delinquent year unless such taxpayer requests otherwise.
d. Payments on past due taxes must include collection of the oldest delinquent year, which includes interest, penalties, and taxes within an 18-month period, prior to filing a certificate of delinquency under chapter 84.64 RCW or distraint pursuant to RCW 84.56.070.
All taxes upon real and personal property made payable by the provisions of this title are due and payable to the treasurer on or before the 30th day of April and are delinquent after that date. The remainder of the tax is due and payable on or before the following 31st of October and is delinquent after that date. All other assessments, fees, rates, and charges are delinquent after the due date.
A county treasurer may authorize payment of:
Any current property taxes due under this chapter by electronic funds transfers on a monthly or other periodic basis; and
Any past due property taxes, penalties, and interest under this chapter by electronic funds transfers on a monthly or other periodic basis. Delinquent taxes are subject to interest and penalties, as provided in subsection (5) of this section. All tax payments received by a treasurer from a taxpayer paying delinquent year taxes must be applied first to the oldest delinquent year unless such taxpayer requests otherwise.
The treasurer must pay any collection costs, investment earnings, or both on past due payments or prepayments to the credit of a county treasurer service fund account to be created and used only for the payment of expenses incurred by the treasurer, without limitation, in administering the system for collecting prepayments.
No earlier than 60 days prior to the date that is three years after the date of delinquency, the treasurer must waive all outstanding interest and penalties on delinquent taxes due from a taxpayer if the property is subject to an action for foreclosure under chapter 84.64 RCW and the following requirements are met:
The taxpayer is income-qualified under RCW 84.36.381(5)(a), as verified by the county assessor;
The taxpayer occupies the property as their principal place of residence; and
The taxpayer has not previously received a waiver on the property as provided under this subsection.
The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
"Electronic billing and payment" means statements, invoices, or bills that are created, delivered, and paid using the internet. The term includes an automatic electronic payment from a person's checking account, debit account, or credit card.
"Internet" has the same meaning as provided in RCW 19.270.010.
"Tax foreclosure avoidance costs" means those direct costs associated with the administration of properties subject to and prior to foreclosure. Tax foreclosure avoidance costs include:
Compensation of employees for the time devoted to administering the avoidance of property foreclosure; and
The cost of materials, services, or equipment acquired, consumed, or expended in administering tax foreclosure avoidance prior to the filing of a certificate of delinquency.
Except as otherwise provided in this section, subject to the limitations in RCW 84.55.010, in each year the state must levy for collection in the following year for the support of common schools of the state a tax of $3.60 per $1,000 of assessed value upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department .
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a.
For taxes levied for collection in calendar year 2026, the state property tax levy rate is $2.095 per $1,000 of assessed value. The state property tax levy rate provided in this subsection (2)(a) is based upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the department.
b. For taxes levied for collection in calendar year 2027 and thereafter, the limitations of chapter 84.55 RCW apply.
All machinery and equipment owned by a farmer that is personal property is exempt from property taxes levied for any state purpose if it is used exclusively in growing and producing agricultural products during the calendar year for which the claim for exemption is made.
For purposes of this section, "farmer" and "agricultural product" have the same meaning as defined in RCW 82.04.213.
A claim for exemption under this section must be filed with the county assessor together with the statement required under RCW 84.40.190, for exemption from taxes payable the following year. The claim must be made solely upon forms as prescribed and furnished by the department .
Except for sections 101(5)(b), 102, and 103 of this act, this act applies to taxes levied for collection in 2026 and thereafter.
Sections 101(5)(b), 102, and 103 of this act apply to taxes levied for collection in 2027 and thereafter.
RCW 82.32.805 and 82.32.808 do not apply to this act.
This act is necessary for the support of the state government and its existing public institutions.